Presented here is a model developed at Santa Barbara City College (California) for assessing vocational and non-vocational program costs. The primary purpose of the project was to compare costs during 1971-72 for these two types of programs. On an institutional average, vocational instructional costs appeared to be higher than non-vocational, perhaps because of the relatively lower ratio of student contact hours in vocational instruction. The model has value for predicting future resource requirements, evaluating the achievement of program objectives, and conducting cost-benefit analysis. Reports of a computer analysis of costs, program cost analysis, and cost benefit analysis are given along with three appendices: (1) contract costs and direct instructional costs, (2) comparison of vocational and non-vocational program costs, and (3) use of a vocationally-oriented test battery to increase student persistence and performance in selected curricula. (MB)